REGISTERED NUMBER: SC703938 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

WA Legal Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

W Ashraf

SECRETARY:

REGISTERED OFFICE:

40-42 Brantwood Avenue

Dundee

DD3 6EW

REGISTERED NUMBER:

SC703938 (Scotland)

ACCOUNTANTS:

D.J. Martin & Co.

40/42 Brantwood Avenue

Dundee

Tayside

DD3 6EW

FIXED ASSETS

Tangible assets

4

71,037

787

CURRENT ASSETS

Debtors

5

2,639

3,307

Cash at bank

251,466

168,407

254,105

171,714

CREDITORS

Amounts falling due within one year

6

48,076

44,528

NET CURRENT ASSETS

206,029

127,186

TOTAL ASSETS LESS CURRENT LIABILITIES

277,066

127,973

CREDITORS

Amounts falling due after more than one year

7

53,074

-

NET ASSETS

223,992

127,973

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

223,982

127,963

223,992

127,973

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 April 2026 and were signed by:

W Ashraf - Director

1.	STATUTORY INFORMATION

WA Legal Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

2,144

Additions

82,547

At 31 July 2025

84,691

DEPRECIATION

At 1 August 2024

1,357

Charge for year

12,297

At 31 July 2025

13,654

NET BOOK VALUE

At 31 July 2025

71,037

At 31 July 2024

787

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

2,639

3,307

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Hire purchase contracts

9,141

-

Taxation and social security

37,337

43,843

Other creditors

1,598

685

48,076

44,528

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Hire purchase contracts

53,074

-